Arizona State Income Tax Calculator (2026)

Estimate your 2026 Arizona income tax at the 2.5% flat rate, with the standard deduction, age 65 and blind exemptions and the dependent credit.

Filing status

Federal adjusted gross income (AGI) ($)Form 1040, line 11

Arizona additions to federal AGI ($)Enter the additions required by Arizona Form 140; do not net these against subtractions.

Arizona subtractions ($)Allowable Arizona subtractions, excluding the age/blindness exemptions entered below; include only amounts not already excluded from federal AGI.

Deduction Standard deduction Itemize

Married filing separately: my spouse itemizes

Arizona itemized deductions ($)Final allowable Arizona itemized amount after state adjustments, including the 2026 $10,000 SALT cap; not raw federal expenses.

Charitable donations ($)Standard deduction only: adds up to $1,000 ($2,000 joint) for 2026

People on the return aged 65 or older

People on the return who are blind

Dependents under 17

Dependents 17 or older

Arizona tax withheld and estimated payments ($)Optional — shows your likely refund or balance due

Estimate regular Arizona income tax for a full-year resident who cannot be claimed as someone else’s dependent. The calculation starts with federal adjusted gross income, adds Arizona adjustments, then applies the selected deduction, age and blindness exemptions, and dependent credit. It estimates tax before special credits; a displayed refund only reflects the payments and credits entered here.

How to use this tool

Choose your filing status and enter federal AGI, Arizona additions and allowable subtractions separately.
Select standard or itemized deductions. Separately filing spouses must both itemize if either does.
Enter qualifying charitable donations for the standard deduction, then age, blindness and dependent counts.
Enter withholding and estimated payments to compare them with the calculated liability.

Formula

Regular tax = max(0, 2.5% × taxable income − dependent credit)

The 2026 basic standard deduction is $16,100 single or separate, $24,150 head of household, and $32,200 joint. Qualifying charitable contributions increase it by up to $1,000, or $2,000 joint. Age 65 exemptions are $2,100 per eligible filer; blindness exemptions are $1,500. The dependent credit is $125 under age 17 and $25 for older dependents. It falls by 5% per $1,000 or fraction of federal AGI above $200,000, or $400,000 joint, and cannot exceed tax.

Example

A joint return with $120,000 federal AGI, no adjustments and two children under 17 deducts $32,200. Taxable income is $87,800, regular tax is $2,195 and the $250 dependent credit leaves $1,945.

Frequently asked questions

What belongs in subtractions?

Use only allowable Arizona amounts, such as federally taxable Social Security, qualifying Treasury interest, and eligible federal tips, overtime and senior deductions not already excluded from AGI. Do not enter the age or blindness exemption again.

What if I itemize?

Enter the final Arizona amount after state adjustments, including the 2026 $10,000 SALT limitation. The calculator does not prepare itemized deductions from receipts or determine eligibility.

Which cases need a fuller return?

Part-year residents, nonresidents, dependents, net losses, separate-filer spouse exemptions and special parent/care exemptions need separate treatment. Family Income Tax, Increased Excise and charitable or school credits are excluded. Figures use unrounded arithmetic; return rounding can differ.

Sources

This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.

Last updated: 2026